# Visitor Levy (Amendment) (Scotland) Act 2026, Paragraph 16

Extent: S

In section 76(1) (interpretation of Act), after the definition of “overnight accommodation” insert—
““permitted deduction”, in relation to a VL scheme, is to be construed in accordance with section 12A(2),”.

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Source: https://www.legislation.gov.uk/asp/2026/18/schedule/paragraph/16 (the official version)
Page: https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/schedule/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.